McNichols v. Commissioner

THOMAS H. McNICHOLS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

McNichols v. Commissioner

Docket No. 10412-88

United States Tax Court

T.C. Memo 1993-61; 1993 Tax Ct. Memo LEXIS 63; 65 T.C.M. (CCH) 1943;

February 23, 1993, Filed

Decision will be entered for respondent.

For petitioner: Philip M. Giordano and Arnold N. Pollinger

For respondent: Maureen T. O'Brien and Louise R. Forbes

TANNENWALD

TANNENWALD

MEMORANDUM OPINION

TANNENWALD, Judge: Respondent determined deficiencies in, and additions to, petitioner's Federal income taxes for 1981 and 1982 as follows:

Additions to Tax

Year

Deficiency

Se…